现代审计风险模型及其应用研究

发布时间：2018-02-15 20:21

本文关键词： 审计风险现代审计风险模型重大错报风险检查风险　出处：《山西财经大学》2008年硕士论文　论文类型：学位论文

【摘要】： 21世纪世界经济急剧发展变化,企业与外界环境联系日益加强,审计职业界面临的审计风险也与日俱增。我国新审计风险准则已实行一年有余,但我国对现代审计风险模型的理论研究和实务运用与准则的先进性相比还有一定差距。为此,笔者参考和借鉴了国内外大量关于现代审计风险模型的文献和资料,对现代审计风险模型的基本理论及其应用情况进行了较为系统、深入的分析,希望能够籍此探索出一条适合我国国情的现代审计风险模型的应用发展道路,以有助于我国审计理论的研究和实践运用,有助于我国审计技术水平的提高,有助于我国会计师事务所提高国际竞争力。本文从现代审计风险模型的发展背景入手,在对国内外研究文献回顾的基础上,提出了本文的研究内容、方法及创新之处。接着,明确了审计风险与审计风险模型等相关概念,说明了现代审计风险模型的构成要素,探讨了审计模式及审计风险模型的历史演变过程,得出审计风险模型发展的一般规律,并将历史的纵向分析与优劣异同的横向分析相结合,说明了传统审计风险模型的缺陷及现代审计风险模型的理论优势,分析了二者的相同之处和不同之处。其次,详细分析了如何应用现代审计风险模型,分为三大步骤:设定期望审计风险、评估重大错报风险和确定检查风险。将风险评估程序与审计业务流程相结合,设计了现代审计风险模型的应用流程图,分析了各构成要素的影响因素,尝试着运用模糊数学评价法建立二级指标集对财务报表层次重大错报风险进行定量分析。再次,结合我国实际情况,指出现代审计风险模型在我国的运用具有一定的局限性,并从七大方面提出相应的政策建议。最后归纳了本文研究形成的主要结论及不足之处。
[Abstract]:In 21th century, with the rapid development and change of the world economy, the relationship between the enterprises and the external environment was strengthened day by day, and the audit risks faced by the auditing profession were also increasing day by day. The new auditing risk standard of our country has been in effect for more than one year. However, there is still a gap between the theoretical research and practical application of the modern audit risk model in our country and the advanced nature of the standard. For this reason, the author refers to and draws lessons from a large number of literature and materials on the modern audit risk model at home and abroad. This paper makes a systematic and in-depth analysis of the basic theory and application of the modern audit risk model, hoping to explore a suitable way for the application and development of the modern audit risk model, which is suitable for the national conditions of our country. It is helpful to the research and practice of audit theory in our country, to the improvement of auditing technology level and to the improvement of international competitiveness of Chinese accounting firms. This paper starts with the development background of the modern audit risk model, and on the basis of reviewing the domestic and foreign research literature, puts forward the research contents, methods and innovations of this paper. This paper clarifies the related concepts such as audit risk and audit risk model, explains the elements of modern audit risk model, probes into the historical evolution process of audit model and audit risk model, and obtains the general law of the development of audit risk model. Combining the longitudinal analysis of history with the horizontal analysis of the advantages and disadvantages, the defects of the traditional audit risk model and the theoretical advantages of the modern audit risk model are explained, and the similarities and differences between the two models are analyzed. This paper analyzes in detail how to apply the modern audit risk model, which is divided into three steps: setting up the expected audit risk, assessing the risk of material misstatement and determining the check risk, combining the risk assessment procedure with the audit business process. This paper designs the application flow chart of the modern audit risk model, analyzes the influencing factors of each component element, and attempts to establish a secondary index set by using fuzzy mathematics evaluation method to quantitatively analyze the risk of material misstatement in financial statements. Combined with the actual situation of our country, this paper points out that the application of modern audit risk model in our country has some limitations, and puts forward corresponding policy suggestions from seven aspects. Finally, the main conclusions and shortcomings of this paper are summarized.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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